Introduction to the administration and collection of VAT by HMRC
From its introduction in 1973 until April 2005, the administration of VAT was the responsibility of HM Customs and Excise1. In July 2003, however, the Chancellor of the Exchequer announced2 a review of the activities of the revenue departments (both Customs and Excise and Inland Revenue) to be led by the Permanent Secretary to the Treasury. Points to be included in the review were:
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•ÌýÌýÌýÌý ways to enhance service delivery to taxpayers and how these were most effectively ensured. The review had a particular remit to examine whether, through closer working between the revenue departments or through organisational change, costs to honest taxpayers
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